SECTION IV · Chapitre 22
Beverages, spirits and vinegar
Nomenclature et taux 2026 du tarif consolidé BT2026. SOURCE
Notes de chapitre (14)
Notes
1. This Chapter does not cover:
(a) Products of this Chapter (other than those of heading 22.09) prepared for culinary purposes and thereby rendered unsuitable for consumption as beverages (generally heading 21.03);
(b) Sea water (heading 25.01);
(c) Distilled or conductivity water or water of similar purity (heading 28.53);
(d) Acetic acid of a concentration exceeding 10% by weight of acetic acid (heading 29.15);
(e) Medicaments of heading 30.03 or 30.04; or
(f) Perfumery or toilet preparations (Chapter 33).
2. For the purposes of this Chapter and of Chapters 20 and 21, the “alcoholic strength by volume” shall be determined at a temperature of 20°C.
3. For the purposes of heading 22.02, the term “non-alcoholic beverages” means beverages of an alcoholic strength by volume not exceeding 0.5% vol. Alcoholic beverages are classified in headings 22.03 to 22.06 or heading 22.08 as appropriate.
Subheading Note
1. For the purposes of subheading 2204.10, the expression “sparkling wine” means wine which, when kept at a temperature of 20°C in closed containers, has an excess pressure of not less than 3 bars.
(1) Tham khảo TCVN 7045:2013
(SEN): Tham khảo Chú giải bổ sung (SEN) của Danh mục Thuế quan hài hòa ASEAN (AHTN) 2022
| Code SH | Description | Unité | Droit d'importation ordinaire | MFN | VAT |
|---|---|---|---|---|---|
| 2201 | Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow | ||||
| 2201.10 | - Mineral waters and aerated waters: | ||||
| 2201.10.10 | - - Mineral waters | liter/kg | 52,5% | 35% | 8 / 10 (plusieurs taux) |
| 2201.10.20 | - - Aerated waters | liter/kg | 52,5% | 35% | 8 / 10 (plusieurs taux) |
| 2201.90 | - Other: | ||||
| 2201.90.10 | - - Ice and snow | liter/kg | 60% | 40% | 8 / 10 (plusieurs taux) |
| 2201.90.90 | - - Other | liter/kg | 60% | 40% | 8 / 10 (plusieurs taux) |
| 2202 | Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09 | ||||
| 2202.10 | - Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured: | ||||
| 2202.10.20 | - - Energy drink whether or not aerated | liter/kg | 52,5% | 35% | 10 / 8 (plusieurs taux) |
| 2202.10.30 | - - Other sparkling mineral waters or aerated waters, flavoured | liter/kg | 52,5% | 35% | 10 / 8 (plusieurs taux) |
| 2202.10.90 | - - Other | liter/kg | 52,5% | 35% | 10 / 8 (plusieurs taux) |
| - Other: | |||||
| 2202.91.00 | - - Non-alcoholic beer | liter/kg | 30% | 20% | 10 / 8 (plusieurs taux) |
| 2202.99 | - - Other: | ||||
| 2202.99.10 | - - - Flavoured UHT milk based drinks | liter/kg | 45% | 30% | 10 / 8 (plusieurs taux) |
| 2202.99.20 | - - - Soya milk drinks | liter/kg | 45% | 30% | 10 / 8 (plusieurs taux) |
| 2202.99.30 | - - - Coconut water based drinks | liter/kg | 45% | 30% | 10 / 8 (plusieurs taux) |
| 2202.99.40 | - - - Coffee based drinks or coffee flavoured drinks | liter/kg | 30% | 20% | 10 / 8 (plusieurs taux) |
| 2202.99.50 | - - - Other non-aerated beverages ready for immediate consumption without dilution | liter/kg | 45% | 30% | 10 / 8 (plusieurs taux) |
| 2202.99.90 | - - - Other | liter/kg | 30% | 20% | 10 / 8 (plusieurs taux) |
| 2203 | Beer made from malt | ||||
| - Stout or porter: | |||||
| 2203.00.11 | - - Of an alcoholic strength by volume not exceeding 5.8% vol. | liter/kg | 52,5% | 35% | 10 / 8 (plusieurs taux) |
| 2203.00.19 | - - Other | liter/kg | 52,5% | 35% | 10 / 8 (plusieurs taux) |
| - Other, including ale: | |||||
| 2203.00.91 | - - Of an alcoholic strength by volume not exceeding 5.8% vol. | liter/kg | 52,5% | 35% | 10 / 8 (plusieurs taux) |
| 2203.00.99 | - - Other | liter/kg | 52,5% | 35% | 10 / 8 (plusieurs taux) |
| 2204 | Wine of fresh grapes, including fortified wines; grape must other than that of heading 20.09 | ||||
| 2204.10.00 | - Sparkling wine | liter/kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| - Other wine; grape must with fermentation prevented or arrested by the addition of alcohol: | |||||
| 2204.21 | - - In containers holding 2 l or less: | ||||
| - - - Wine: | |||||
| 2204.21.11 | - - - - Of an alcoholic strength by volume not exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| 2204.21.13 | - - - - Of an alcoholic strength by volume exceeding 15% vol. but not exceeding 23% vol. | liter/kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| 2204.21.14 | - - - - Of an alcoholic strength by volume exceeding 23% vol. | liter/kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| - - - Grape must with fermentation prevented or arrested by the addition of alcohol: | |||||
| 2204.21.21 | - - - - Of an alcoholic strength by volume not exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| 2204.21.22 | - - - - Of an alcoholic strength by volume exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| 2204.22 | - - In containers holding more than 2 l but not more than 10 l: | ||||
| - - - Wine: | |||||
| 2204.22.11 | - - - - Of an alcoholic strength by volume not exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| 2204.22.12 | - - - - Of an alcoholic strength by volume exceeding 15% vol. but not exceeding 23% vol. | liter/kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| 2204.22.13 | - - - - Of an alcoholic strength by volume exceeding 23% vol. | liter/kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| - - - Grape must with fermentation prevented or arrested by the addition of alcohol: | |||||
| 2204.22.21 | - - - - Of an alcoholic strength by volume not exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| 2204.22.22 | - - - - Of an alcoholic strength by volume exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| 2204.29 | - - Other: | ||||
| - - - Wine: | |||||
| 2204.29.11 | - - - - Of an alcoholic strength by volume not exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| 2204.29.12 | - - - - Of an alcoholic strength by volume exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| - - - Grape must with fermentation prevented or arrested by the addition of alcohol: | |||||
| 2204.29.21 | - - - - Of an alcoholic strength by volume not exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| 2204.29.22 | - - - - Of an alcoholic strength by volume exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| 2204.30 | - Other grape must: | ||||
| 2204.30.10 | - - Of an alcoholic strength by volume not exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| 2204.30.20 | - - Of an alcoholic strength by volume exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| 2205 | Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances | ||||
| 2205.10 | - In containers holding 2 l or less: | ||||
| 2205.10.10 | - - Of an alcoholic strength by volume not exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| 2205.10.20 | - - Of an alcoholic strength by volume exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| 2205.90 | - Other: | ||||
| 2205.90.10 | - - Of an alcoholic strength by volume not exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| 2205.90.20 | - - Of an alcoholic strength by volume exceeding 15% vol. | liter/kg | 75% | 50% | 10 / 8 (plusieurs taux) |
| 2206 | Other fermented beverages (for example, cider, perry, mead, saké); mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included | ||||
| 2206.00.10 | - Cider or perry | liter/kg | 82,5% | 55% | 10 / 8 (plusieurs taux) |
| 2206.00.20 | - Saké | liter/kg | 82,5% | 55% | 10 / 8 (plusieurs taux) |
| - Coconut palm toddy: | |||||
| 2206.00.31 | - - In container holding 2 l or less | liter/kg | 82,5% | 55% | 10 / 8 (plusieurs taux) |
| 2206.00.39 | - - Other | liter/kg | 82,5% | 55% | 10 / 8 (plusieurs taux) |
| - Shandy: | |||||
| 2206.00.41 | - - Of an alcoholic strength by volume not exceeding 1.14% vol. | liter/kg | 82,5% | 55% | 10 / 8 (plusieurs taux) |
| 2206.00.49 | - - Other | liter/kg | 82,5% | 55% | 10 / 8 (plusieurs taux) |
| 2206.00.50 | - Mead | liter/kg | 82,5% | 55% | 10 / 8 (plusieurs taux) |
| 2206.00.60 | - Wines obtained by the fermentation of vegetables juices or of fruit juices, other than juice of fresh grapes | liter/kg | 82,5% | 55% | 10 / 8 (plusieurs taux) |
| - Other: | |||||
| 2206.00.91 | - - Other rice wine (including medicated rice wine) | liter/kg | 82,5% | 55% | 10 / 8 (plusieurs taux) |
| 2206.00.99 | - - Other | liter/kg | 82,5% | 55% | 10 / 8 (plusieurs taux) |
| 2207 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of any strength | ||||
| 2207.10.00 | - Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol. or higher | liter/kg | 60% | 40% | 10 / 8 (plusieurs taux) |
| 2207.20 | - Ethyl alcohol and other spirits, denatured, of any strength: | ||||
| - - Denatured ethyl alcohol, including methylated spirits: | |||||
| 2207.20.11 | - - - Ethyl alcohol of an alcoholic strength by volume exceeding 99% vol. | liter/kg | 7,5% | 5% | 10 / 8 (plusieurs taux) |
| 2207.20.19 | - - - Other | liter/kg | 7,5% | 5% | 10 / 8 (plusieurs taux) |
| 2207.20.90 | - - Other | liter/kg | 60% | 40% | 10 / 8 (plusieurs taux) |
| 2208 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80% vol.; spirits, liqueurs and other spirituous beverages | ||||
| 2208.20 | - Spirits obtained by distilling grape wine or grape marc: | ||||
| 2208.20.50 | - - Brandy | liter/kg | 67,5% | 45% | 10 / 8 (plusieurs taux) |
| 2208.20.90 | - - Other | liter/kg | 67,5% | 45% | 10 / 8 (plusieurs taux) |
| 2208.30 | - Whiskies: | ||||
| 2208.30.10 | - - In containers holding more than 5 l | liter/kg | 67,5% | 45% | 10 / 8 (plusieurs taux) |
| 2208.30.90 | - - Other | liter/kg | 67,5% | 45% | 10 / 8 (plusieurs taux) |
| 2208.40.00 | - Rum and other spirits obtained by distilling fermented sugar-cane products | liter/kg | 67,5% | 45% | 10 / 8 (plusieurs taux) |
| 2208.50.00 | - Gin and Geneva | liter/kg | 67,5% | 45% | 10 / 8 (plusieurs taux) |
| 2208.60.00 | - Vodka | liter/kg | 67,5% | 45% | 10 / 8 (plusieurs taux) |
| 2208.70 | - Liqueurs and cordials: | ||||
| 2208.70.10 | - - Of an alcoholic strength by volume not exceeding 57% vol. | liter/kg | 67,5% | 45% | 10 / 8 (plusieurs taux) |
| 2208.70.90 | - - Other | liter/kg | 67,5% | 45% | 10 / 8 (plusieurs taux) |
| 2208.90 | - Other: | ||||
| 2208.90.10 | - - Medicated samsu of an alcoholic strength by volume not exceeding 40% vol. | liter/kg | 67,5% | 45% | 10 / 8 (plusieurs taux) |
| 2208.90.20 | - - Medicated samsu of an alcoholic strength by volume exceeding 40% vol. | liter/kg | 67,5% | 45% | 10 / 8 (plusieurs taux) |
| 2208.90.30 | - - Other samsu of an alcoholic strength by volume not exceeding 40% vol. | liter/kg | 67,5% | 45% | 10 / 8 (plusieurs taux) |
| 2208.90.40 | - - Other samsu of an alcoholic strength by volume exceeding 40% vol. | liter/kg | 67,5% | 45% | 10 / 8 (plusieurs taux) |
| 2208.90.50 | - - Arrack or pineapple spirit of an alcoholic strength by volume not exceeding 40% vol. | liter/kg | 67,5% | 45% | 10 / 8 (plusieurs taux) |
| 2208.90.60 | - - Arrack or pineapple spirit of an alcoholic strength by volume exceeding 40% vol. | liter/kg | 67,5% | 45% | 10 / 8 (plusieurs taux) |
| 2208.90.70 | - - Bitters and similar beverages of an alcoholic strength not exceeding 57% vol. | liter/kg | 67,5% | 45% | 10 / 8 (plusieurs taux) |
| 2208.90.80 | - - Bitters and similar beverages of an alcoholic strength exceeding 57% vol. | liter/kg | 67,5% | 45% | 10 / 8 (plusieurs taux) |
| - - Other: | |||||
| 2208.90.91 | - - - Of an alcoholic strength by volume not exceeding 1.14% vol. | liter/kg | 67,5% | 45% | 10 / 8 (plusieurs taux) |
| 2208.90.99 | - - - Other | liter/kg | 67,5% | 45% | 10 / 8 (plusieurs taux) |
| 2209.00.00 | Vinegar and substitutes for vinegar obtained from acetic acid | liter/kg | 30% | 20% | 8 / 10 (plusieurs taux) |